Brazil: Proposed 7% digital social contribution tax

Complementary Bill 157/2025 proposed to be effective August 1, 2025

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November 20, 2025

The federal government in July 2025 submitted Complementary Bill 157/2025 to Congress, proposing a 7% "digital social contribution" (CSD) tax on gross revenue from digital advertising and data sales, effective August 1, 2025.

The bill requires approval by the Senate and House, followed by presidential assent and publication, to become effective 180 days post-publication.


For more information, contact a KPMG tax professional in Brazil:

Morivan Fernandes | mpfernandes@kpmg.com.br

Fabio Cunha Dower | fabiodower@kpmg.com.br

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